Maryland Publishes 2017 1099 Filing Specifications and Instructions

Maryland's Comptroller's Office recently published the 2017 "Maryland Employer Reporting of 1099s Instructions and Specifications." There are no record layout changes for Tax Year 2017. The Comptroller's Office has increased the penalty for not filing 25 or more 1099s electronically from $50 to $100. To read the specifications in full, please follow the link.